Guidance and regulation

Find out about the different types of HMRC penalties and how you can help your clients avoid them.

• From: HM Revenue & Customs
• Updated: 13 January 2023

'Find out what you need to know if you disagree with a decision made by HMRC and how tribunals work.

• From: HM Revenue & Customs
• Updated: 1 January 2014

Find out about penalties HMRC may charge if you facilitate avoidance schemes involving non-resident promoters.

• From: HM Revenue & Customs
• Updated: 28 July 2022

• Penalties for facilitating avoidance schemes involving non-resident promoters

  This factsheet tells you about the penalties we may charge you if you…

This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).

• From: HM Revenue & Customs
• Updated: 13 May 2022

Changes to penalties for Making Tax Digital for Income Tax volunteers, during the testing phase.

• From: HM Revenue & Customs
• Updated: 5 April 2024